{
  "url": "https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025/regulation-8",
  "json_url": "https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025/regulation-8.json",
  "legislation": "ukdsi/2025/9780348273113",
  "legislation_title": "The Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Group undertakings in receipt of revenue that is referable to one or more regulated services",
  "text": "(1) This regulation applies where a provider of one or more regulated services is a member of a group during any part of a qualifying period.\n(2) The qualifying worldwide revenue of that provider is to include the qualifying worldwide revenue of any entity (“E”) that—\n(a) is a group undertaking in relation to the provider for all or part of the qualifying period; and\n(b) receives during that period, any amount referable to a regulated service provided by the provider.\n(3) Where E is a group undertaking in relation to a provider for part (not all) of a qualifying period, only amounts relating to the part of the qualifying period for which E was a group undertaking may be brought into account in determining E’s qualifying worldwide revenue.\n(4) For the purposes of this regulation, the qualifying worldwide revenue of E is the total amount of revenue that E receives during the qualifying period that is referable to the regulated service or regulated services provided by the provider (as the case may be).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348273113/regulation/8",
    "retrieved_at": "2026-10-30T14:38:57.964481+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}